October 4, 2002
CLA-2-95:RR:NC:2:224 I86657CATEGORY:CLASSIFICATIONTARIFF NO.:9503.41.0000; 4602.10.1200;4817.20.4000; 4817.10.0000
Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105RE: The tariff classification of a “Plush Bunny in Basket with Greeting Card”, item # 930630, from China.
Dear Ms. Aldinger:
In your letter dated September 16, 2002, you requested a tariff classification ruling.
The product that has been submitted for tariff classification is described as a “Plush Bunny in Basket with Greeting Card”. It is designated as item number 930630. The article is a plush bunny, wearing a hat and sitting in a basket, that is available in three colors (styles): light blue, pink or purple. Each basket is packaged with a handcrafted paper card that is sealed in clear wrap and secured with a bow in the corresponding color of the style.
The product is not considered a set for the purposes of the Harmonized Tariff because the stuffed bunny is attached with a thread that can be easily cut, allowing the basket to be used separately, and the card may also be used alone. The toy bunny will be classified in Chapter 95 of the HTSUSA, the basket (which appears to be made of painted, interwoven willow rods) will be classified in Chapter 46 of the HTSUSA and the note card and envelope will be classified in Chapter 48 of the HTSUSA.
The applicable subheading for the stuffed bunny toy portion of item 930630 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free
The applicable subheading for the basket portion of item 930630 will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined: of willow. The rate of duty will be 5.8 % ad valorem.
The applicable subheading for the blank paper card portion of item 930630 will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboardother. The rate of duty will be 0.6 % ad valorem.
The applicable subheading for the paper envelope portion of item 930630 will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for envelopes, of paper or paperboard. The rate of duty will be 0.8 % ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,